Japan Employment Insurance Premium

Calculate worker and employer Japan Employment Insurance premiums by salary, fiscal basis, and business type (through FY2026).

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Calculation basis and official references

Reviewed on:

Formula basis

Employee share = grossPayYen * the employee rate per thousand for the selected period/businessType / 1000. The employer share is calculated the same way, using rounding.

Calculation method

Applies the employee and employer rates for the selected fiscal period and business type to gross pay.

Exclusions and checks required

  • Workers' compensation premiums, the general contribution, and annual reconciliation are excluded.
  • The employer's reported classification must be checked for which allowances count as wages and which business type applies.

Example input:：Fiscal 2026, general business, and JPY 400,000 gross pay

grossPayYen
400000
period
FY2026 (April 2024–March 2025)
businessType
General
rounding
Round down

The actual premium changes if the business classification or wage aggregation scope differs.

Official references

FAQ

Who is this calculator for? Japan Employment Insurance Premium

Calculate worker and employer Japan Employment Insurance premiums by salary, fiscal basis, and business type (through FY2026).

What values should I enter?

Applies to: Japan Social insurance premiums

How should I interpret this estimate?

Applies the employee and employer rates for the selected fiscal period and business type to gross pay.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Employee share = grossPayYen * the employee rate per thousand for the selected period/businessType / 1000. The employer share is calculated the same way, using rounding.

Official references